This is a fan art based on a Capcom video game called Ghost Trick Phantom Detective. The character you see here is Sissle and all the elements that was used to creating this piece are pure Photoshop symbols that are manipulated to creating a whole photo.

NOTE!! If you like this art piece, please also give it a favorite on my Deviant Art account. Cheers!! http://darkwolf80s.deviantart.com/art/Ghost-Trick-Fan-Art-253125902